Legal Insights

Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.

Showing 1–6 of 6 articles for “tax laws”

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Mar 20, 2023 excise tax tax refund alkylate strict construction nirc taxation

Excise Tax on Alkylate: When Tax Laws Are Interpreted in Favor of Taxpayers

The Supreme Court ruled alkylate is not subject to excise tax under the NIRC, applying strict construction of tax laws in favor of taxpayers.

Feb 22, 2017 tax exemption franchise philippine airlines excise tax pd 1590 supreme court

PAL Franchise Tax Exemption Survives Later Tax Laws: Supreme Court Ruling

The Supreme Court affirms PAL's excise tax exemption under PD 1590 despite RA 9334 and RA 9337 amendments.

Jul 15, 2015 tax law court of tax appeals exhaustion of administrative remedies excise tax jurisdiction bureau of internal revenue

Exhaustion of Administrative Remedies and CTA Jurisdiction in Tax Disputes

The Supreme Court clarifies that the CTA cannot review the CIR's quasi-legislative interpretation of tax laws, and taxpayers must exhaust administrative remedies first.

Nov 19, 2014 vat tax refund input tax credit tax law supreme court fort bonifacio

VAT Refund Claims: Equitable Estoppel and Strict Interpretation of Tax Laws

Supreme Court ruling on VAT refund claims, transitional input tax credits, and the strict interpretation of tax laws in Fort Bonifacio Development Corporation v. CIR.

Jun 4, 2014 documentary stamp tax electronic fund transfer negotiable instruments law bir tax refund commercial law

Electronic Fund Transfers and Documentary Stamp Tax: Navigating Tax Laws in the Digital Age

The Supreme Court ruled that electronic fund transfer instructions are not bills of exchange subject to documentary stamp tax under Section 181.

Aug 18, 1997 judicial review tax laws supreme court rules of court evidence philippine law

Limits of Judicial Review: When Courts Can Question Tax Laws

Explore the limits of judicial review in tax cases through a Philippine Supreme Court ruling on procedural rules and evidence.